透過財務報表研究經營績效基準之設定

Abstract

展示一種過濾的方法一相關分析及群落分析的應用，從眾多的財務比率中，過濾出少量的比率做為經營績效分析的基準，而這些少量的比率能夠涵蓋一般眾多財務比率所提供情報的大部分。因此簡化後的比率就能夠提供簡明扼要的財務情報，作為決策者擬定策略之依據。本文另舉一例子以配合說明方法的實用性。

To present a kind of filtration approach-an application of correlation analysis and cluster analysis, for selecting some of more meaningful ratios as the index of operating performance among the conventional financial ratios.The number of ratios chosen will be much less the conventional ratios and the former will be in a sense contains most of the information covered by the latter.The decision maker will be easier to catch the financial information by referring to the set of ratios generated by the suggested approach.A working example is given for the using of suggested approach.